Notes to SEFA
The Schedule of Expenditures of Federal Financial Awards and the Schedule of Expenditures of State of Wisconsin Financial Awards include all of the funds of Richland County, Wisconsin. The reporting entity for the County is based upon criteria established by the Governmental Accounting Standards Board.
The County’s federal oversight agency for the audit is the U.S. Department of Health and Human Services. The County’s state cognizant agency is the Wisconsin Department of Health Services.
Federal awards are those programs which the County has contracted with Federal agencies and the State of Wisconsin, and are funded with Federal resources. Major Federal awards were determined in accordance with the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
State awards are those programs, including Federal programs, which are funded by the State of Wisconsin. Major programs are defined in the State Single Audit Guidelines.
The Schedule of Expenditures of Federal Financial Awards and the Schedule of Expenditures of State of Wisconsin Financial Awards each contain additional footnotes specific to those programs.
Matching costs for State program 395.168 for the year ended December 31, 2024 were $15,978.